Paragraph 6 Finance Act 1991

(1)

The Finance Act 1991 M1 is amended as follows.

(2)

In section 116 (investment exchanges and clearing houses: stamp duty)—

(a)

for the heading substitute “ Investment exchanges, clearing houses and central securities depositories: stamp duty ”;

(b)

in subsection (4)(b)(ii) after “a recognised clearing house,” insert “ a recognised CSD, an EEA CSD, a third country CSD, ”.

(3)

In section 117 (investment exchanges and clearing houses: SDRT) for the heading substitute “ Investment exchanges, clearing houses and central securities depositories: SDRT ”.

Annotations

Marginal citations

M1: 1991 c.31; section 116(4)(b) was substituted by S.I. 2013/504.